Hydrocarbon Oil Duties Act 1979

6 Excise duty on hydrocarbon oil. U.K.

(1) Subject to [F1 subsections (2) F2 ... and (3)] below, there shall be charged on hydrocarbon oil—

(a) imported into the United Kingdom; or

(b) produced in the United Kingdom and delivered for home use from a refinery or from other premises used for the production of hydrocarbon oil or from any bonded storage for hydrocarbon oil, not being hydrocarbon oil chargeable with duty under paragraph (a) above, [F3 a duty of excise at [F4 the rates specified in subsection (1A) below.]]

[F5 (1A) The rates at which the duty shall be charged are—

(a) [F6 £0.5035] a litre in the case of ultra low sulphur petrol;

[F7 (aa) [F8 £0.5035] a litre in the case of sulphur-free petrol;]

(b) [F9 £0.6007] a litre in the case of light oil other than ultra low sulphur petrol [F10 and sulphur-free petrol];

(c) [F11 £0.5035] a litre in the case of ultra low sulphur diesel; and

[F12 (ca) [F13 £0.5035] a litre in the case of sulphur-free diesel;]

(d) [F14 £0.5694] a litre in the case of heavy oil other than ultra low sulphur diesel [F15 and sulphur-free diesel].]

(2) Where imported hydrocarbon oil is removed to a refinery, the duty chargeable under subsection (1) above shall, instead of being charged at the time of the importation of that oil, be charged on the delivery of any goods from the refinery for home use and shall be the same as that which would be payable on the importation of like goods.

F16 (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F17 (3) In the case of aviation gasoline, the duty of excise charged under subsection (1) above shall be at one half of the rate specified in [F18 subsection [F19 (1A)(b) above]].

(4) In this Act “aviation gasoline” means light oil which—

(a) is specially produced as fuel for aircraft; and

(b) is not normally used in road vehicles; and

(c) is delivered for use solely as fuel for aircraft.]

Textual Amendments

F1 Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(a)

F2 Words inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(a) and repealed by Finance Act 1990 (c. 29, SIF 40:1), s. 132, Sch. 19 Pt. I Note

F3 Words substituted by virtue of Finance Act 1981 (c. 35, SIF 40:1), s. 4(1)(3)

F4 Words in s. 6(1)(b) substituted (15.8.1997) by 1997 c. 16, s. 7(2); S.I. 1997/1960, art. 2

F5 S. 6(1A) substituted (1.10.2000) by 2000 c. 17, s. 5(3); S.I. 2000/2674, art. 2

F6 Word in s. 6(1A)(a) substituted (1.10.2007) by Finance Act 2007 (c. 11), s. 10(2)(a)(9)

F7 S. 6(1A)(aa) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(a)(9)

F8 Word in s. 6(1A)(aa) substituted (1.10.2007) by Finance Act 2007 (c. 11), s. 10(2)(b)(9)

F9 Word in s. 6(1A)(b) substituted (1.10.2007) by Finance Act 2007 (c. 11), s. 10(2)(c)(9)

F10 Words in s. 6(1A)(b) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(b)(9)

F11 Word in s. 6(1A)(c) substituted (1.10.2007) by Finance Act 2007 (c. 11), s. 10(2)(d)(9)

F12 S. 6(1A)(ca) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(c)(9)

F13 Word in s. 6(1A)(ca) substituted (1.10.2007) by Finance Act 2007 (c. 11), s. 10(2)(e)(9)

F14 Word in s. 6(1A)(d) substituted (1.10.2007) by Finance Act 2007 (c. 11), s. 10(2)(f)(9)

F15 Words in s. 6(1A)(d) inserted (1.9.2004) by Finance Act 2004 (c. 12), s. 7(5)(d)(9)

F16 S. 6(2A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 1(1)(b) and repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 3(1)(b)(6), 132, Sch. 19 Pt. I Note

F17 S. 6(3)(4) inserted by Finance Act 1982 (c. 39, SIF 40:1), s. 4(2)(b)

F18 Words in s. 6(3) substituted (15.8.1997) by 1997 c. 16, s. 7(4); S.I. 1997/1960, art. 2

F19 Words in s. 6(3) substituted (7.4.2005) by Finance Act 2005 (c. 7), s. 4(3)(12)

Modifications etc. (not altering text)

C1 Words in s. 6(1) modified (retrospective to 6pm on 2.7.1997 until 14.8.1997) by 1997 c. 58, s. 11(1)(5)

C2 S. 6(1A) modified (temp. to midnight on 14.6.2001) (retrospective to 7.3.2001 at 6pm) by 2001 c. 9, s. 1(2)(4)